# Illustrative implementation starter. This is not a normative ContextOS runtime schema. schema_version: contextos.ai/examples/agent-accountability-matrix/v1 kind: AgentAccountabilityMatrix metadata: matrix_id: acct_matrix_supplier_payment version: "2026-07-20" status: draft owner_role: accounts_payable_controller review_cadence_days: 90 decision_class: id: finance.supplier_payment purpose: Pay a validated supplier invoice once, to the correct destination, within policy. environment: production impacted_parties: - supplier - accounts_payable_team - treasury potential_effects: - transfer_funds - change_ledger_state - notify_supplier maximum_approval_mode: destructive residual_risk_owner: chief_financial_officer roles: executive_risk_owner: role_ref: role:chief_financial_officer owns: - risk_appetite - unresolved_exceptions - high_impact_go_no_go_escalation evidence: - signed_risk_acceptance - escalation_decision business_decision_owner: role_ref: role:accounts_payable_controller owns: - outcome_definition - decision_policy - accepted_residual_risk - affected_party_remediation evidence: - decision_charter - threshold_register - harm_and_value_scorecard agent_product_owner: role_ref: role:finance_agent_product_owner owns: - workflow_design - evidence_requirements - approval_experience - release_performance evidence: - workflow_version - evaluation_report - release_record harness_owner: role_ref: role:agent_platform_owner owns: - context_compilation - policy_enforcement - evaluation_and_trace - replay_and_runtime_isolation evidence: - context_pack_version - policy_bundle_version - replay_result - trace_coverage_report model_provider_manager: role_ref: role:ai_vendor_manager owns: - approved_model_route - provider_due_diligence - contractual_controls - model_change_response does_not_own: - enterprise_business_outcome - tool_authority - deployment_context evidence: - provider_assessment - model_route_version - fallback_plan data_owner: role_ref: role:vendor_master_data_owner owns: - fitness_and_freshness - provenance_and_classification - correction_workflow evidence: - data_contract - lineage_reference - freshness_slo - quality_result tool_effect_owner: role_ref: role:payments_platform_owner owns: - capability_contract - authorization_and_constraints - idempotency_and_receipts - reconciliation_and_reversal evidence: - signed_tool_manifest - mutation_receipt - rollback_drill approver: role_ref: role:finance_payment_approver owns: - judgment_on_frozen_proposal - rationale_within_delegated_authority does_not_own: - hidden_evidence - unsafe_approval_design - controls_outside_assigned_authority required_conditions: authority: can_approve_reject_request_evidence_or_escalate information: sees_material_evidence_uncertainty_policy_and_effect ability: has_competence_time_and_interface_support evidence: - approver_identity - frozen_evidence_hash - decision_and_rationale - timestamp operator: role_ref: role:finance_agent_operator owns: - monitoring - runbook_execution - escalation evidence: - alert_receipt - action_log - handoff_timestamps security_risk_compliance: role_ref: role:ai_risk_review_board owns: - independent_challenge - control_requirements - regulatory_mapping evidence: - threat_model - review_findings - exception_register incident_commander: role_ref: role:finance_incident_commander owns: - containment_coordination - recovery_coordination - incident_communications - action_owner_assignment evidence: - incident_timeline - containment_proof - recovery_decision accountability_receipt: governance_ref: acct_matrix:supplier_payment@2026-07-20 decision_owner_ref: role:accounts_payable_controller control_owner_refs: - role:vendor_master_data_owner - role:finance_agent_product_owner - role:agent_platform_owner effect_owner_ref: role:payments_platform_owner incident_owner_ref: role:finance_incident_commander resolve_from_decision_record: - decision_id - trace_id - agent_subject_and_version - delegated_principal - evidence_refs_and_snapshot_hash - policy_and_evaluator_versions - approval_events - tool_calls_and_mutation_receipts - reversal_status controls: prevent: - control: duplicate_invoice_detection owner_ref: role:vendor_master_data_owner evidence: quality_result_ref - control: payment_policy_and_thresholds owner_ref: role:accounts_payable_controller evidence: policy_bundle_ref detect: - control: post_payment_reconciliation owner_ref: role:payments_platform_owner evidence: reconciliation_receipt_ref - control: agent_regression_evaluations owner_ref: role:finance_agent_product_owner evidence: evaluation_report_ref contain: - control: disable_payment_capability owner_ref: role:payments_platform_owner target_slo_minutes: 10 - control: stop_active_agent_runs owner_ref: role:agent_platform_owner target_slo_minutes: 10 recover: - control: reverse_or_recall_payment owner_ref: role:payments_platform_owner evidence: reversal_receipt_ref - control: compensate_affected_party owner_ref: role:accounts_payable_controller evidence: remediation_case_ref hard_stops: - no_single_business_decision_owner - approver_used_as_liability_sink - model_provider_treated_as_business_outcome_owner - high_impact_effect_has_no_owner_receipt_or_remediation_path - incident_commander_or_containment_authority_is_undefined incident_review_questions: - who_could_have_prevented_the_failure - who_could_have_detected_it_earlier - who_could_contain_the_effect - who_could_reverse_or_compensate - who_must_explain_and_improve_the_decision_class scorecard: scoring: 0: absent_implicit_or_assigned_after_incident 1: named_but_incomplete_stale_or_unsupported 2: named_current_evidenced_exercised_and_linked_to_run controls: - decision_ownership - control_ownership - data_ownership - effect_ownership - approval_integrity - provider_deployer_boundary - run_attribution - recovery_ownership - incident_command - learning_closure maximum_score: 20 review: last_completed_at: null next_due_at: "2026-10-18" last_incident_drill_at: null last_reversal_drill_at: null open_exceptions: []